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V3212-21 23 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Acquisition of software licences from non-EU providers may be subject to VAT

A sub-directorate general of the Ministry of Finance has requested clarification on whether purchasing a graphic design tool licence from a provider outside the EU is subject to VAT. The Directorate General of Taxes (DGT) has ruled that this constitutes an electronically supplied service carried out in Spanish territory and is therefore subject to the tax.

The question raised

Cuestión planteada Si la operación consultada está sujeta al impuesto sobre el valor añadido.

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